分类： （三区）特许公认会计师（ACCA）国际认证资格考试资料试题题

acca p2培训录音下载

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ACCA P1、P2、P3冲刺串讲讲义资料下载

ACCA_P1讲义_Dec2009.pdf

PAPER_P2_final_review.ppt

ACCA P3冲刺讲义.ppt

ACCA_P1讲义_Dec2009.pdf

PaperP1

Professional Accountant

REVISION COURSE

For Dec. 2009 Exam

Lecturer: Mr. Chen

PAPER_P2_final_review.ppt

Effects of newly issued IFRS3 in Paper F7
Effects of newly issued IFRS3 in Paper F7
Effects of newly issued IFRS3 on simple group question
(B) Consideration transferred by Parent

★Acquisition-related costs shall be expensed.
★Contingent consideration is measured as acquisition-date FV (▲subsequent measurement required in Paper P2).
Whether or not part of exchange for acquiree (▲required in Paper P2).

Effects of newly issued IFRS3 on simple group question
Subsequent measurement of contingent consideration

if due to additional information
–measurement period adjustment
if due toevents after acquisition
–contingent consideration

liability or assetequity

IAS39 / IAS37not remeasured

Effects of newly issued IFRS3 on simple group question
Whether or not part of exchange for acquiree
The transaction

No Yes
(separate transaction)
Effects of newly issued IFRS3 on simple group question
(C) FV of NA of sub. at acq.
All identifiable intangible assets acquired in business combination shall be recognised separately from goodwill.

Thus under new IFRS3 more intangible recognised.
Effects of newly issued IFRS3 in Paper F7
SOFP (if NCI is measured at FV at acq.)
Asset
goodwill: – unimpaired total g/w

Equity and liabilities
consolidated reserve:
P + P% (post acq. reserve of sub.) – impaired g/w to P
NCI:
NCI% (FV of FV of sub. at y/e) + unimpaired g/w to NCI

ACCA P3冲刺讲义.ppt

Porter’s Diamond
Demand conditions: customer
Favorable factor conditions: general & specific, how to make it fav~
Relating and supporting industries: upstream & downstream
Firm strategy, structure and rivalry: competitiveness

Usage of this model:
Global competition or similar situation
Inward and outward use
Function of government : catalyst
Different stage of globalization has different character in 4 factors

Linkage with other models: 5 forces, globalization (motivation)
Five forces model
Treats from potential entrants: market share
Suppliers’ bargaining power: price, quality
Buyers’ bargaining power: price & quality
Treats from substitutes: price, quality
Competitive rivalry: price, market share

Key points:
Power, consequence and countermeasures of different forces
Competitiveness and collaboration

Linkage with other models: Porter’s diamond, product life cycle, marketing issue
Market Mix
Product: life cycle, BCG
Place: channel, logistics
Promotion: AIDA, media (promotion mix)
Price: strategic clock
People: Value chain (for service industry)
Processes: Value chain (for service industry)
Physical evidence (for service industry)
Market Segmentation
Base of the segmentation
B2C
B2B
E-business

Customer and market strategy
Niche
Differentiated
mass marketing

Linkage with other models: Product, value chain, 5 forces, marketing issues (7 Ps)

中国工商银行ACCA培训班F7串讲讲义PPT课件

PAPER F7
FINAL REVIEW
GROUP ACCOUNTING
The concepts and basic principles in relation to consolidated financial statements are involved in:

IFRS 3 Business Combinations (revised in January 2008)
IAS 27 Consolidated and Separate Financial Statements
IAS 28 Investments in Associates
What you are required at Paper F7 stage
Preparation of consolidated statement of financial position under the circumstance of a single group

Calculation of goodwill, NCI and consolidated reserve
Dealing with FV adjustments
Dealing with intercompany items
Dealing with pre-acquisition dividend
Dealing with associate
inclusion in or exclusion from consolidation

What you are required at Paper F7 stage
Preparation of consolidated income statement under the circumstance of a single group

Use of a worksheet
Dealing with associate
Dealing with intercompany items
The effects of newly issued IFRS3 on exam
Under old IFRS3
Goodwill = cost of business combination
– P% (FV of NA of sub. at acq.)
Only g/w attributable to Parent is calculated.

Implicit assumption:
At the date of acquisition
MI = MI% (FV of NA of sub. at acq.)
The effects of newly issued IFRS3 on exam
Under new IFRS3 (contents marked with★ are what you are required to grasp)

★Goodwill = consideration transferred by Parent (B)
+ NCI (A)
– FV of NA of sub. at acq. (C)

In (A), (B) and (C) there is something you must keep in mind.

The effects of newly issued IFRS3 on exam
(A) At acq. ★NCI is measured
① NCI% (FV of NA of sub. at acq.)
Calculation of g/w is the same as old IFRS3.
② FV of shared held by NCI
attributable to Parent
consideration P – P% (FV of NA of sub. at acq.)
g/w =
NCI – NCI% (FV of NA of sub. at acq.)
attributable to NCI
The effects of newly issued IFRS3 on exam
(B) Consideration transferred by Parent

★Acquisition-related costs shall be expensed.
★Contingent consideration is measured as acquisition-date FV.
Whether or not part of exchange for acquiree.

The effects of newly issued IFRS3 on exam
(C) FV of NA of sub. at acq.
All identifiable intangible assets acquired in business combination shall be recognised separately from goodwill.

Thus under new IFRS3 more intangible recognised.
The effects of newly issued IFRS3 on exam
The effects of newly issued IFRS3 on exam
The effects of newly issued IFRS3 on exam
The effects of newly issued IFRS3 on exam
The effects of newly issued IFRS3 on exam
SOFP (if NCI is measured at FV at acq.)
Asset
goodwill: – unimpaired total g/w

Equity and liabilities
consolidated reserve:
P + P% (post acq. reserve of sub.) – impaired g/w to P
NCI:
NCI% (FV of FV of sub. at y/e) + unimpaired g/w to NCI
Technical issues –Tip
Technical issues – Associate
You shall apply equity method when dealing with associate in preparation of consolidated financial statements.
In the consolidated statement of financial position
“Investment in associates”
– Initial cost of investment + group’s share ofassociate’s
post-acquisition retained profit
– Group’s share of associate’s net assets at y/e + g/w
Technical issues – Associate
In the consolidated income statement
“Group’s share of the associate’s post-tax profit” should be shown as a single figure in the consolidated income statement. However, in examination the presentation showing “Group’s share of the associate’s pre-tax profit” and “group’s share of the associate’s tax” is also acceptable.
Technical issues – Inter-company items
At Paper F7 stage the inter-company items with which we would most likely be faced are inter-company sales and current account between group members.

In addition, we should also pay attention to intra-group fixed asset transfers and intra-group dividends and proposed dividends.
Technical issues – Inter-company items
You should be able to deal with inter-company sales with resulting unsold inventory both between parent and subsidiary and between parent and associate.
The key point to dealing with intra-group fixed asset transfers is to identify who recognised unrealised profit on transfer (i.e. who made the sale) and who recognised additional depreciation.
For intra-group dividends and proposed dividends you should make clear whether or not the company involved have accounted for dividends or proposed dividends in their own accounts.
Technical issues – Pre-acquisition dividend
Pre-acquisition dividends are paid after acquisition but arise from pre-acquisition accumulated profits.
The most likely circumstances under which you are required to deal with pre-acquisition dividend is when acquisition took place during the period and the acquiree paid dividend after acquisition.
The parent would treat its share of the post-acquisition dividend as realised in its own accounts; its share of the pre-acquisition dividend would be treated as unrealised and credited against the consideration paid for the subsidiary.

中国工商银行ACCA培训班F6串讲讲义PPT课件

Course Contents
Revision on Syllabus Contents
The UK tax system
Income tax liabilities
Corporation tax liabilities
Chargeable gains
National insurance contributions
Value added tax
The obligations of taxpayer and/or their agents
Mock Exam Illustration
Calculations of Income Tax Liabilities
Calculations of Corporation Tax Liabilities
Questions on Value Added Tax
Calculations of Chargeable Gains
Calculations of Tax Planning – Assessment of Trading Income, Loss Relief, Pay Packages, Group Relief
Miscellaneous Topics

Course Contents
Revision on Syllabus Contents
The UK tax system
Income tax liabilities
Corporation tax liabilities
Chargeable gains
National insurance contributions
Value added tax
The obligations of taxpayer and/or their agents
Mock Exam Illustration
Calculations of Income Tax Liabilities
Calculations of Corporation Tax Liabilities
Questions on Value Added Tax
Calculations of Chargeable Gains
Calculations of Tax Planning – Assessment of Trading Income, Loss Relief, Pay Packages, Group Relief
Miscellaneous Topics

The UK tax system
The overall UK tax system mainly runs as self-assessment. A number of economic and social factors determine details of tax treatment: encourage of individual saving habits, giving to charity, environmental protection; discourage motoring, smoking & alcohol and environmental pollutions

F6 discuss five tax types including Income Tax, Corporation Tax, Value Added Tax, Capital Gain Tax and National Insurance Contribution. However, general rules are similar 1)there must be a chargeable person (individual vs incorporated entity) for tax assessment 2)there must be a chargeable period for tax assessment – the main task in F6 for candidates is to assess different kinds of taxable profit/income and determine applicable tax rates for calculation of tax liabilities

Exam in 2008 Dec still base on Finance Act 2007 with reference to all kinds of case laws in place

Tax planning means realization of tax avoidance with uses of charges, allowances and reliefs. Only most tax beneficial method is regarded as the correct answer. Tax evasion is forbidden and discloser of such issues will cause punishment.
Course Contents
Revision on Syllabus Contents
The UK tax system
Income tax liabilities
Corporation tax liabilities
Chargeable gains
National insurance contributions
Value added tax
The obligations of taxpayer and/or their agents
Mock Exam Illustration
Calculations of Income Tax Liabilities
Calculations of Corporation Tax Liabilities
Questions on Value Added Tax
Calculations of Chargeable Gains
Calculations of Tax Planning – Assessment of Trading Income, Loss Relief, Pay Packages, Group Relief
Miscellaneous Topics

Income Tax Liabilities
Income tax is a tax levied on individuals by reference to their taxable income for a fiscal year.

In Exam Question One is an income tax question which most likely contain trading income and income tax computation. There may also be marks for trading losses benefits pensions and national insurance contributions and the residence status of an individual.

Subtopics
Classification of different sources of income
Income Tax Computation – Taxable Income Computation, Calculation of Liability
Aging Allowance and Extended Band of Basic Rate
Tax payable, Balancing Payment and Payment on Accounts
Assessment of Taxable Trading Profit – Adjustment of Trading Profit, Partnership, Basis Period Adjustment
Business Property Income
Employment Income
Loss Reliefs
Classification of Different Sources of Income
Taxable income computation
Taxable income computation
Income Tax Liability
Sample of Income Tax Liability
Aging Allowance
Extended Band of Basic Rate
Tax payable, Balancing Payment, Payments on Account
Assessment of Taxable Trading Profit
Adjustment of Account Profit to Taxable Profit
NET PROFIT PER ACCOUNTS X

ADD BACK:
– Expenditure not deductible for tax purpose (X)
X
DEDUCT:
– Income assessable under other categoriesX
– Non-taxable income X
(X)
ADJUSTED PROFITS X

Less: CAPITAL ALLOWANCES *business related
– Plant & machinery (X)
– Industrial buildings (X)

Tax adjusted trading profitsX

Typical Expenditure by a business
Typical Expenditure by a business
Sample
Tips for Adjustment of Account Profit to Taxable Profit
Disallowed
Capital expenditure
General provision
Entertainment (exempt. For staff/ customer conditional)
Donation
Legal and professional charges

Re-class
Gift aid donation
Legal and professional charges
interest related
Capital Allowance On P & M
Short Life Asset
Long Life Asset
Private use assets
Sample of Capital Allowance – P& M

ACCA P3冲刺讲义-PPT讲座下载

Opening Speech

An unique and interesting course
characteristics of the examination
Narrative (English writing skill)
Analytic (no right answer)
Exam skills: theory plus imagination
points plus example

Strategic process
In General
Levels of strategy
Process, content of strategy
Design, experience, idea of strategy

Linkage with other models: culture, mission & objective
Environmental Scanning suitability analysis

PESTEL analysis
Porter’s diamond
The five forces model
Market Mix
Market Segments

PESTEL
Political (Legal) factor : mandatory
Economy factor: adapting
Social factor: adapting and leading
Technology factor: using & compensate when lack
Environmental protection: social trends and responsibility

Macro environment analysis, rarely used isolated, unless required.

Character
Overlapping among factors
Vary due to regional change: national/global

Linkage with other models: stakeholder mapping, SWOT,

ACCA F4讲义 – Corporate and Business Law中英文DOC

Contents
HOW TO USE THIS HANDOUT 4
HOW TO PREPARE FOR THE EXAM 5
HOW TO PASS THE EXAM: EXAM SKILLS 6
Session 1 ESSENTIAL ELEMENTS OF THE LEGAL SYSTEM 10
Session 2 FORMATION OF CONTRACT 25
Session 3 CONTENT OF CONTRACT 43
Session 4 BREACH OF CONTRACT AND REMEDIES 50
Session 5 THE LAW OF OBLIGATIONS――TORTS 57
Session 6 EMPLOYMENT LAW 68
Session 7 AGENCY LAW 79
Session 8 PARTNERSHIPS 82
Session 9 CORPORATIONS AND LEGAL PERSONALITY 89
Session 10 COMPANY FORMATION 96
Session 11 CAPITAL AND FINANCING OF COMPANIES 102
Session 12 COMPANY DIRECTORS 113
Session 13 OTHER COMPANY OFFICERS 120
Session 14 COMPANY MEETINGS AND RESOLUTIONS 125
Session 15 INSOLVENCY 129
Session 16 CORPORATE GOVERNANCE 134
Session 17 FRAUDULENT BEHAVIOUR 139
APPENDIX 1: EXAMINER’S APPROACH TO F4(ENG) 146
APPENDIX 2: EXAMINABILITY OF CA2006 149
APPENDIX 3: COMPANIES ACT 2006 – PART ONE 150
APPENDIX 4: COMPANIES ACT 2006– PART TWO 158
APPENDIX 5: TABLE OF COMMENCEMENT DATES 165
APPENDIX 6: MODIFICATION IN SYLLABUS (F4) 169
APPENDIX 7: PAPER F4（ENG）Dec 2007 173
APPENDIX 8: MOCK EXAM 185

HOW TO USE THIS HANDOUT

1. Symbols:
★: exam points which have been tested in past exams. Student must know these points.
Others: potential exam points which have not been tested in past exams. However, these points could possibly be tested in the future. So students should also know these points.
Exam Practice: previous exam problems which would help you to understand those exam points including potential ones.

2. Exam questions statistics:
A useful tool for your preparation, listing all the points which have been tested in past exam. With this statistics, you could find out your focus during your preparation.

3. Sessions and practical questions:
This handout includes sessions in accordance with relevant sessions of the syllabus. Each session includes one practical question. All those practical questions are real exam questions appeared in past exams.

Part One: Legal System
(Including Session 1)

英国法律制度简介
英国法律的主要特征简单概况如下：（1）英国法律的基础是普通法的传统，它是几百年来由法官们通过判例而发展起来的一种“法官造法”制度，先例判决是英国法律制度的一个重要渊源；（2）法官在发展判例法和解释议会的制定法的含义方面发挥了重要作用。（3）法院的审理程序是控辩式，法官不调查案情，只是根据双方当事人提供给法庭的证据作出判决。法官通常不调查事实和收集证据，在法官眼里，只用证据，没有事实。
一、法院体系
英国的法院体系除了各种法院和治安官法庭外，还有许多具有准司法权的裁判所、委员会等，分别根据制定法的授权，专门处理某一方面的争议。
具有制定判例的能力：
上议院－－英国法院体系中，实际上的最高法院是作为终审法院的上议院。上议院享有民事和刑事的上诉终审权。
上诉法院－－The Court of Appeal，设刑事庭和民事庭，负责审理上诉案件。
高等法院－－The High Court，设王座庭，大法官庭和家事庭，对高等法院的判决不服的，可向上诉法院上诉。
不具有制定判例的能力：
王冠法院－－Crown Court，分不同辖区设立的刑事法院，目前唯一实行陪审制度的英国法院。

特许公认会计师ACCA-F7考前串讲11个讲座录音MP3文件下载